According to accounting standards, the costs of intangible assets with an indefinite life, such as goodwill, should: a. be reported on the statement of retained earnings in the year in which it is acquired. b. be debited to an expense account entirely in the year in which acquired. c. be amortized over a reasonable period of time not to exceed 40 years. d. not be amortized, but should be reviewed annually for impairment